CLA-2 OT:RR:CTF:EMAIN H252209 PF
Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
Re: Revocation of NY N067595 and NY N062816; Classification of a Bubble Machine
Dear Mr. Crago:
This is in reference to New York Ruling Letters (“NY”) N067595, dated July 7, 2009 and NY N062816, dated June 24, 2009 issued to you concerning the tariff classification of a bubble machine, under the Harmonized Tariff Schedule of the United States (“HTSUS”). We have reviewed NY N067595, which was purported to correct a typographical error in NY N062816, and determined that it also contains a typographical error with respect to the HTSUS number given to the subject bubble machine. For the reasons set forth below, we are revoking both ruling letters. Because the typographical error qualifies as a “clerical error” under section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, this ruling is not subject to the publication requirements in section 625(a) of 19 U.S.C. 1625 and will not be published in the Customs Bulletin. A complete corrected ruling follows.
FACTS:
In NY N067595, U.S. Customs and Border Protection (“CBP”) described the merchandise as follows:
The article in question is a bubble machine, identified as model number A014DA00351. Included with the machine is an AC adapter. The machine can also operate on batteries. In operation, the bubble solution is poured into the front tray. When the machine is turned on, the front wheel of rings rotates, picking up bubble solution, which is then "blown out" into the room in the form of a stream of bubbles by a fan at the rear of the machine as each ring reaches the top of the machine. Since the bubble machine is not designed to amuse, but to merely dispense bubbles, it is not considered to be a toy, for tariff classification purposes.
In addition, NY N067595 classified the bubble machine under subheading 8428.89.0000, HTSUS, noting that it “provides for ‘mechanical appliances for projecting, . . . liquids and parts thereof: other appliances: other.’”
ISSUE:
What is the tariff classification of the bubble machine under the HTSUS?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in their appropriate order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.
The following HTSUS provisions will be referenced:
8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof:
Other appliances:
8424.89.90: Other:
* * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 8424, HTSUS, provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof.”
The EN to heading 8424, HTSUS, elaborates on the terms “mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders. . .” The EN states the following:
This heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials...in the form of a jet, a dispersion (whether or not in drips) or a spray.
The appliances covered by heading 8424 either "project," "disperse," or
"spray" liquids or solids. The common meaning of a term is generally afforded deference when determining its proper interpretation for tariff purposes. Toyota Motor Sales (USA), Inc. v. United States, 7 CIT 178, 182, 585 F. Supp. 649, 653 (1984), aff'd, 753 F.2d 1061 (Fed. Cir. 1985); see Nippon Kogaku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Dictionaries and other lexicographic authorities may be utilized to determine a term's common meaning. Mast Indus., Inc. v. United States, 9 CIT 549 (1985), aff'd, 786 F.2d 1144 (Fed. Cir. 1986). The Oxford English Dictionary defines “project” as to “[t]hrow or cause to move forward or outward,” “disperse” as to “[d]istribute or spread over a wide area,” and “spray” as “[a]pply (liquid) to someone or something in the form of tiny drops.”
In this case, the bubble machine distributes a liquid bubble solution in the form of a stream of bubbles. The bubbles are “blown out” into a wide area into a room. Therefore, the bubble machine “disperses” a liquid bubble solution and should be classified in heading 8424, HTSUS, as a mechanical appliance for dispersing liquids.
Subheading 8424.89.90, HTSUS covers “other appliances” that are not agricultural, horticultural or used solely or principally for the manufacture of printed circuits or printed circuit assemblies. It is apparent that the bubble machine cannot be considered an agricultural or horticultural appliance or used in the manufacture of printed circuits or printed circuit assembles. As such, the bubble machine is properly
classified in subheading, 8424.89.90, HTSUS, as “other appliances.”
HOLDING:
By application of GRIs 1 and 6, the bubble machine is classified under heading 8424, HTSUS, specifically in subheading 8424.89.90, HTSUS, which provides for “mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: other appliances: other.” The column one, general rate of duty is 1.8 % ad valorem.
Duty rates are provides for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov.
EFFECTS ON OTHER RULINGS:
NY N067595, dated July 7, 2009 and NY N062816, dated June 24, 2009, are hereby REVOKED in order to correct the clerical error noted above. Therefore, it is not subject to the notice and comment provisions of 19 U.S.C. § 1625(c).
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division